Is the firm's business model related to segment reporting?

Barneto, Pascal; Ouvrard, Stéphane

doi:10.1016/j.ribaf.2015.06.001

Cited by 7 publications

(2 citation statements)

References 27 publications

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“…French scientists Barnetoa and Ouvrardb (2015) explored the information capabilities of segment reporting (IFRS 8) for the purpose of forming business models of large companies.…”

Section: Literature Reviewmentioning

confidence: 99%

Segmentary analysis of the efficiency of state enterprises

Parasiy-Vergunenko

Грищенко

Kostiuk

et al. 2022

Ind. Jour. Manag. & Prod.

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The purpose of the article is to substantiate the main stages and directions of analysis of the activities of state-owned enterprises by operational and geographical segments, taking into account the goals and objectives of strategic management. The information base of the empirical study was the data of the official website of JSC “Ukrzaliznytsia” for 2020. The methodological and methodological basis of the study is the National Accounting Regulation (Standard) 29 “Financial reporting by segments” and International Financial Reporting Standards (IFRS) 8 “Operating segments”. The following methodical methods were used in the course of the research, namely: methods as comparison, modelling, time series, structural and dynamic, graphic and coefficient analysis. Based on the proposed methodology, the efficiency of JSC “Ukrzaliznytsia” is analysed and the problematic operating segments of its activities are identified, which reduce the overall financial results of the company. The results of the study are the improvement and systematization of analytical indicators in terms of individual stages and areas of strategic analysis of the effectiveness of state enterprises through the differentiation of performance evaluation of their operating business segments. For this purpose the main stages and directions of the analysis on the following analytical blocks are offered: the analysis of external environment of functioning of a business segment; analytical assessment of the competitiveness and competitive position of the business segment; analysis of resource potential and efficiency of production capacity of the business segment; assessment of innovation and investment activity of the business segment; analysis of the efficiency of the business segment; analysis of the state of execution of budgets of revenues, expenditures, profits; analysis of management efficiency and quality.

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“…French scientists Barnetoa and Ouvrardb (2015) explored the information capabilities of segment reporting (IFRS 8) for the purpose of forming business models of large companies.…”

Section: Literature Reviewmentioning

confidence: 99%

Segmentary analysis of the efficiency of state enterprises

Parasiy-Vergunenko

Грищенко

Kostiuk

et al. 2022

Ind. Jour. Manag. & Prod.

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“…In addition, it has reduced the asymmetry of information for foreign banks, which are encouraged to make cross-border loans. However, Barneto and Ouvrard (2015) have shown the limits of IAS/ IFRS standards by noting that the disclosure of segment information contained in the notes to the financial statements as provided by IAS14 and IFRS8 does not improve understanding business plans prepared on the basis of the indicators for the statement of cash flows provided for in IAS7.…”

Section: Review Of Literaturementioning

confidence: 99%

For a New Method of Calculating the Disclosure Index

Baazaoui

2020

CJFA

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In this paper, we have proposed a new method for calculating the disclosure index, which consists of calculating the basic score by accounting standard or category of information and determining the overall disclosure index, which is the average of the elementary scores. Through two French and Canadian samples, we found significant differences between the mandatory, voluntary and total disclosure indices calculated using the proposed method and the current method.

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